Year 2018
| Month | Number of possible working days in one month | Number of possible working hours in one month | Minimal net hourly pay rate | Minimal net wage for one month | Minimal net wage for one month |
| January 2018. | 23 | 184 | 143 | 26,312 | 35,395 |
| February 2018. | 20 | 160 | 143 | 22,880 | 30,499 |
| March 2018. | 22 | 176 | 143 | 25,168 | 33,763 |
| April 2018. | 21 | 168 | 143 | 24,024 | 32,131 |
| May 2018. | 23 | 184 | 143 | 26,312 | 35,395 |
| Jun 2018. | 21 | 168 | 143 | 24,024 | 32,131 |
| July 2018. | 22 | 176 | 143 | 25,168 | 33,763 |
| August 2018. | 23 | 184 | 143 | 26,312 | 35,395 |
| September 2018. | 20 | 160 | 143 | 22,880 | 30,499 |
| October 2018. | 23 | 184 | 143 | 26,312 | 35,395 |
| November 2018. | 22 | 176 | 143 | 25,168 | 33,763 |
| December 2018. | 21 | 168 | 143 | 24,024 | 32,131 |
Note:
Conversion from net to gross was done by applying a non-refundable amount of 15,000 dinars, which is applied starting from the payment of earnings for the month of January 2018.
| Application period | Amount in RSD | |
| Minimum monthly contribution base | from 6.01.2018. until 31.12.2018. | 23,053 |
| Maximum monthly contribution base | from 6.01.2018. until 31.12.2018. | 329,330 |
| Month | The amount of participation in financing salaries of persons with disabilities (according to last available data) | “RS Official Gazette” |
| January 2018. | 37,444 | 7/2018 |
| February 2018. | 37,444 | 7/2018 |
| March 2018. | 34,609 | 25/2018 |
| April 2018. | 33,042 | 31/2018 |
| May 2018. | 34,126 | 39/2018 |
| Jun 2018. | 33,951 | 49/2018 |
| July 2018. | 34,842 | 57/2018 |
| August 2018. | 34,024 | 66/2018 |
| September 2018. | 34,015 | 72/2018 |
| October 2018. | 34,415.50 | 81/2018 |
| November 2018. | 33,125.50 | 92/2018 |
| December 2018. |
Note:
An employer who does not employ a person with disabilities in accordance with Article 24 of the Law on Vocational Rehabilitation and Employment of Persons with Disabilities (“Official Gazette of the Republic of Serbia” No. 36/2009 and 32/2013) is obliged to pay the amount of 50% of the average salary per employee in the Republic of Serbia according to the latest published data of the republic authority in charge of statistical affairs for every disabled person he has not employed.
